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PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE ACTIVITY BASED COSTING SEBAGAI ALAT BANTU MENENTUKAN HARGA JUAL

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Activity Based Cost system is a method to determine the cost of goods sold which includes the cost throughout the activity, then the product. The different between the two existing methods are on the calculation method which is conventionally with the Activity Based Cost system is in the amount of cost driver used. Based on the data analysis which have been obtained by using ABC system calculation method, it can be concluded that there are some differences between the calculation in order to determine the cost of goods sold both the barecore product and engineering door between the conventional method and ABC method system, the difference is also on the product selling price. Product selling price of barecore per m3 is determined by using conventional method is Rp. 2,480,327 while using ABC system method is Rp. 2,413,284, so overcosted happens. The same thing with the engineering door product per m3 is determined by using conventional method is Rp. 9, 781,127 on the other hand by using ABC system method is Rp. 11,654,755 so the undercosted happens. Keywords: ABC System, Cost Driver, Selling Price Determination.

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AMA-132453

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: ., 2013

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Indonesia

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AMA-132453

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